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Pittsfield Volunteer Fire Department – Cash Receipts and Disbursements (2016M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … the Town of Pittsfield in Otsego County. The Department has approximately 20 volunteer members and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/pittsfield-volunteer-fire-department-cash-receipts-andAccounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridState Agencies Bulletin No. 693
… The return address will be the employee’s agency name and payroll office address. Affected Employees All New York State … Albany, New York, 12236”. The employee’s agency name and payroll office address will now be printed on all Direct … and February 21, 2007 (Administration). Note: Payroll checks are not affected by this change. Agency Action …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/693-agency-return-address-direct-deposit-advice-statementsState Agencies Bulletin No. 654-A
… Direct Deposit Advice statement. Background OSC has added a five (5) digit sub-sort number appearing on the outside … statement. The outside address area will now include a five digit sub-sort number. Affected Employees Employees … is a new effective date. The effective date noted in Payroll Bulletin No. 654 has been changed to September 14, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/654-addendum-additional-information-direct-deposit-advice-statement-addressState Agencies Bulletin No. 170
… or C19 earnings that are mid-pay period and will pay the full amount. Agencies will need to add a row with the earn … as the end date for earnings that are to be paid for a full pay period. To Cancel on the Additional Pay Panel , …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorState Agencies Bulletin No. 1860
… benefits exceeding the $5,250 exclusion limit for calendar year 2020 are affected. Background Per IRS … for Yonkers residents and 0.50% for Yonkers nonresidents. Payroll Register and Employee’s Paycheck / Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Agencies Bulletin No. 2417
… this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background: Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies must follow. This bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2417-schedule-agency-payroll-submission-and-availability-reports-and-filesAdditional Service Credit for Sick Leave (Section 341[j]) – Article 14 Benefits
… benefit, you must retire directly from public employment or within a year after separating from service. The … (200 days for some members), by 260. Contact your employer or refer to your Member Annual Statement to determine if this … the service credit requirement to retire in a special 20- or 25-year plan. …
https://www.osc.ny.gov/retirement/publications/1644/additional-service-credit-sick-leave-section-341jWho Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… by the governing board. Having the board audit claims is a potentially strong internal control because it segregates … payments for those goods and services. Even though this is a potentially strong control, the limited time that board … the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleOverview – When Employees Retire
… Responsibility Employees must apply for retirement in order to start receiving their pension. To apply, by law, … be “filed with the Office of the State Comptroller” within a specific time period. Applications and documents employees … for their retirement plan, they are eligible for a service retirement benefit . Disability Retirement Benefits …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/overviewPlanning Resources
… Other Resources Financial Data for Local Governments Open Book New York - Local Government Data Search Includes Real … Tax Limit, debt and multiyear financial information. Open Book New York - State Payments Search Open Book New York …
https://www.osc.ny.gov/local-government/resources/planning-resourcesOperational Advisory No. 18
… of Appropriation Vendor IDs to be Inactivated Guidance: On June 1, 2015 the Vendor Management Unit will inactivate … delete all unpaid vouchers that reference these Vendor IDs on June 1. Vendor ID Scenario 0RAR000000 A third party entity …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/18-refund-appropriation-roa-vendor-ids-accounts-payableSexual Offender and Management Treatment Act Program
… Background In April 2007, the Legislature enacted the Sex Offender Management and Treatment Act (Act), which … SOMTA program is designed to closely supervise and treat sex offenders who are near release from prison or parole, and … abnormalities, pose a substantial risk to commit new sex crimes. Since the Act’s inception, the Office has …
https://www.osc.ny.gov/state-agencies/audits/2013/09/23/sexual-offender-and-management-treatment-act-programState Agencies Bulletin No. 296
… file layouts on the attachment. The changes will be bolded in gray. (See Attachment 1) Effective Date The processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/296-revised-data-capture-files-nhrp-716-and-nhrp-517Warren County Local Development Corporation – Revolving Loan Program (2021M-102)
… Eleven loan files did not contain any evidence that annual site visits occurred, annual financial statements were … Ensure loan files contain all required information and site visits are conducted and documented in the loan files. …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/warren-county-local-development-corporation-revolving-loanHenrietta Fire District – Financial Condition (2021M-27)
… 2021. As a result, fund balance increased to $4.4 million on December 31, 2020, which is excessive and enough to pay … some corrective action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Fishers Fire District – Financial Condition (2021M-128)
… 2018 and 2020 tax caps to close projected budget gaps. As a result, more real property taxes were levied than needed to … action. Appendix B includes our comment on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… did not adequately manage network user accounts or develop a written IT contingency plan that details how District officials would respond to IT disruptions. As a result, officials had active but unneeded network user … ability to recover from an unexpected IT disruption. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… had incorrect or no location noted on the inventory list. A color copier and refrigerator with a combined purchase price of more than $7,200 could not be … phone server and a computer) valued at $9,600 were listed in BOCES inventory as active and could not be found. These …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedPelham Union Free School District – Information Technology (2021M-134)
… Four user accounts had unnecessary permissions. Ensure the District’s IT contingency plan was comprehensive, distributed and tested to minimize the risk of data loss or prevent a serious interruption of services. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134